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Exemptions from Real Property Taxation in New York State: 2021 County, City, and Town Assessment Rolls

Introduction

All real property in New York is subject to taxation unless specific legal provisions grant it exempt status, whereas personal property is not subject to taxation. Real property tax exemptions are granted on the basis of many different criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the state and local governments to encourage certain economic or social activities, and other such considerations.1 Certain exemptions provide full relief from taxation (wholly exempt property) and others reduce the taxes which would otherwise be payable by varying degrees (partially exempt property). Some exemptions apply to taxes levied for county, city/town, and school purposes, whereas others pertain only to some of these purposes. Yet another difference involves the extent of local government autonomy: while some exemptions are mandated by state law, others are subject to local option and/or local determination of eligibility criteria.

This report presents exemption data for 2021 assessment rolls prepared by local assessors throughout New York.2 It covers town, city, and county (Tompkins and Nassau Counties) assessment rolls only; village rolls are not included.

Ultimately, the accuracy of the figures presented depends on the accuracy of the data submitted on the rolls. Although the overwhelming majority of reported exemptions could be related to specific legal provisions through the standardized reporting system provided by NYS Department of Taxation and Finance, Office of Real Property Tax Services (ORPTS), a very small percentage could not be classified because incorrect codes were used, and are thus omitted from certain tables in this report. Similarly, any errors made by assessors in determining the value of a parcel, or the extent to which this value is exempt from taxation, will appear in the data contained herein. Also, experience has shown that some assessors may not keep the values placed on wholly exempt property fully up to date, as valuation of such property has, for the most part, no effect on local tax revenue. Incorrect assessed values may overstate or understate the effect of exemptions on local tax bases.

The remainder of the report presents a summary of the 2021 statewide statistics on exempt property, followed by Appendix A which contains a list of abbreviations and definitions for terms used in the detailed tables that comprise Appendix B.

Figure 1 - Distribution of Exemptions by Type of Ownership 2021

Table 1. Real property tax exemptions by property group, 2021 assessment rolls
Group Number of exemptions Equalized Exempt Value ($000)
A. Residential Property other than Multiple Dwellings Non-Residential Property Owned by Certain Individuals 3,278,554 257,101,807
B. Property of New York State Government and Agencies 21,458 113,599,933
C. Property of Municipal Governments and Agencies, School Districts, BOCES, and Special Districts 113,764 228,633,685
D. Property of U.S. and Foreign Governments and Agencies, International or Interstate Agencies, and Indian Tribes 4,821 61,768,809
E. Property of Private Community Service Organizations, Social Organizations, and Professional Societies 71,663 133,003,483
F. Industrial, Commercial, and Public Service Property 20,817 77,226,073
G. Urban Renewal Property, Public Housing, and Private Subsidized Housing (Multiple Dwellings) 104,230 100,861,564
H. Agricultural and Forest Properties 116,016 10,959,994
Total, Valid Exemption Codes 3,731,323 983,155,348
Invalid Codes 3,741 1,448,334
TOTAL 3,735,064 984,603,683

Table 2. Exemptions for county purposes: Geographic areas with highest and lowest incidence of exempt value, 2021 assessment rolls

A. Ten with highest incidence
Rank Counties Cities Towns
Name Pct. exempt Name Pct. exempt Name Pct. exempt
1. Tompkins 40.80% Salamanca (Cat.) 68.69% Ashford (Cat.) 86.72%
2. Nassau 38.43% Rensselaer (Ren.) 66.51% Clinton (Cli.) 85.23%
3. Seneca 37.27% Albany (Alb.) 63.62% Scriba (Osw.) 84.43%
4. Oswego 37.11% Ithaca (Tom.) 60.51% Alfred (All.) 79.13%
5. St Lawrence 36.17% Geneva (Ont.) 57.43% Blenheim (Scho.) 74.97%
6. Schuyler 35.50% Ogdensburg (St. L) 57.26% Romulus (Sen.) 74.19%
7. Cattaraugus 35.29% Dunkirk (Cha.) 54.38% Athens (Gre.) 71.49%
8. Oneida 33.50% Syracuse (Ono.) 52.68% Greenwood (Ste.) 71.15%
9 Albany 32.97% Peekskill (Wes.) 49.58% Marcy (One.) 70.92%
10. Wyoming 32.95% Oneonta (Ots.) 47.16% Chateaugay (Fra.) 70.88%
B. Ten with lowest incidence
Rank Counties Cities Towns
Name Pct. exempt Name Pct. exempt Name Pct. exempt
1. Hamilton 8.38% Mechanicville (Sar.) 8.81% Benson (Ham.) 1.14%
2. Putnam 10.27% Sherrill (One.) 12.17% Arietta (Ham.) 2.19%
3. Warren 10.62% Tonawanda (Eri.) 12.77% Inlet (Ham.) 2.27%
4. Saratoga 12.72% Lockport (Nia.) 15.32% Stratford (Ful.) 2.90%
5. Washington 14.02% Rye (Wes.) 15.34% Ellicottville (Cat.) 2.97%
6. Ulster 14.69% North Tonawanda (Nia.) 15.62% Bolton (War.) 3.18%
7. Columbia 14.98% Saratoga Springs (Sar.) 17.34% Hope (Ham.) 3.21%
8. Rockland 15.82% Beacon (Dut.) 17.91% Pittsfield (Ots.) 3.36%
9. Fulton 16.13% Port Jervis (Ora.) 20.36% Ohio (Her.) 3.50%
10. Delaware 16.24% Lackawanna (Eri.) 20.64% Dresden (Was.) 3.51%

Table 3. Exemptions for county purposes: Counties ranked by percent of full value exempt, 2021 assessment rolls*
Rank County No. of exemptions Exempt value ($000) Pct. of value exempt
1. Tompkins 6,969 5,918,696 40.80%
2. Nassau 455,460 128,941,858 38.43%
3. Seneca 5,071 1,504,152 37.27%
4. Oswego 10,612 3,713,111 37.11%
5. St Lawrence 12,917 3,546,040 36.17%
6. Schuyler 3,396 885,063 35.50%
7. Cattaraugus 11,011 2,645,772 35.29%
8. Oneida 22,163 6,624,425 33.50%
9. Albany 20,716 14,262,488 32.97%
10. Wyoming 7,023 1,335,999 32.95%
11. Niagara 19,667 6,886,959 32.61%
12. Allegany 7,458 1,086,837 31.48%
13. Schoharie 5,202 1,141,898 31.36%
14. Jefferson 11,813 3,325,060 28.22%
15. Rensselaer 12,713 44,639,330 27.19%
16. Montgomery 6,313 988,330 27.10%
17. Clinton 9,446 2,034,127 27.03%
18. Tioga 5,173 1,051,123 26.92%
19. Broome 14,807 3,783,660 26.52%
20. Yates 4,701 1,076,915 26.47%
21. Chautauqua 16,387 2,919,601 26.13%
22. Livingston 7,567 1,441,437 26.05%
23. Greene 5,212 2,359,632 25.69%
24. Steuben 14,444 2,203,004 25.34%
25. Franklin 5,110 1,353,551 24.96%
26. Onondaga 38,986 10,416,279 24.81%
27. Genesee 8,404 1,098,799 24.28%
28. Lewis 5,167 751,903 24.21%
29. Cayuga 9,453 1,648,006 23.36%
30. Orleans 5,623 606,974 23.07%
31. Sullivan 8,962 2,735,888 23.02%
32. Madison 8,779 1,338,231 22.70%
33. Schenectady 10,713 3,264,462 22.61%
34. Westchester 32,957 54,219,735 22.16%
35. Cortland 5,239 760,507 22.09%
36. Ontario 10,902 2,858,250 21.22%
37. Otsego 7,032 1,290,132 21.03%
38. Dutchess 19,236 9,117,792 20.46%
39. Suffolk 117,960 85,719,353 20.11%
40. Chemung 6,987 1,178,342 20.02%
41. Wayne 9,767 1,525,660 19.91%
42. Chenango 6,241 644,018 19.64%
43. Essex 5,478 1,697,578 19.43%
44. Herkimer 6,675 1,207,762 19.26%
45. Erie 77,052 17,521,749 19.10%
46. Orange 25,063 8,982,948 18.70%
47. Monroe 49,780 11,349,934 18.42%
48. Delaware 5,227 1,206,795 16.24%
49. Fulton 5,284 739,059 16.13%
50. Rockland 15,501 8,112,306 15.82%
51. Columbia 7,750 1,670,882 14.98%
52. Ulster 15,196 3,752,164 14.69%
53. Washington 8,534 852,904 14.02%
54. Saratoga 15,374 4,274,372 12.72%
55. Warren 6,826 1,412,459 10.62%
56. Putnam 6,562 1,771,537 10.27%
57. Hamilton 904 260,425 8.38%
*Excludes New York City boroughs; New York City data included in Table 4

Table 4. Exemptions for county purposes: Cities ranked by percent of full value exempt, 2021 assessment rolls
Rank City No. of exemptions Exempt value ($000) Pct. of value exempt
1. Salamanca 1,479 231,519 68.69%
2. Rensselaer 492 1,142,173 66.51%
3. Albany 6,583 9,580,473 63.62%
4. Ithaca 815 3,430,757 60.51%
5. Geneva 787 638,647 57.43%
6. Ogdensburg 894 387,291 57.26%
7. Dunkirk 1,080 465,118 54.38%
8. Syracuse 7,599 5,799,528 52.68%
9. Peekskill 779 2,178,797 49.58%
10. Oneonta 551 439,214 47.16%
11. Watervliet 400 387,357 46.34%
12. Little Falls 340 157,897 46.01%
13. Niagara Falls 4,069 1,619,187 45.88%
14. Rome 2,997 1,156,211 45.87%
15. Troy 1,994 1,802,916 45.68%
16. Jamestown 2,188 473,267 39.56%
17. Elmira 1,607 410,450 38.42%
18. Schenectady 3,773 1,638,366 37.87%
19. Yonkers 5,745 12,787,359 36.85%
20. Cortland 830 346,675 36.46%
21. Oswego 987 481,791 36.45%
22. Utica 3,854 1,124,323 35.59%
23. Norwich 371 132,165 35.39%
24. Canandaigua 579 437,941 35.25%
25. Glen Cove 7,057 1,985,444 35.08%
26. Binghamton 2,490 817,348 34.82%
27. Olean 1,198 292,502 34.58%
28. Plattsburgh 1,179 497,972 32.74%
29. Auburn 1,710 527,272 32.28%
30. Watertown 1,615 555,993 31.91%
31. White Plains 1,338 4,746,296 30.81%
32. Newburgh 885 586,152 30.70%
33. Poughkeepsie 1,104 855,060 30.33%
34. Amsterdam 1,262 238,666 29.97%
35. Oneida 1,159 214,570 29.19%
36. Buffalo 19,599 5,526,374 28.78%
37. Long Beach 9,008 2,016,798 28.43%
38. Rochester 10,562 2,999,232 28.42%
39. Johnstown 587 199,864 28.34%
40. Hudson 457 290,002 27.45%
41. New York City 664,190 429,885,617 26.88%
42. New Rochelle 1,890 4,074,639 26.73%
43. Kingston 1,474 717,122 26.08%
44. Mt Vernon 1,378 2,319,492 25.99%
45. Hornell 753 106,248 25.82%
46. Corning 810 242,508 25.81%
47. Glens Falls 994 362,916 25.65%
48. Fulton 787 134,248 25.52%
49. Gloversville 1,061 131,587 25.52%
50. Cohoes 936 331,927 24.95%
51. Batavia 1,105 220,862 24.80%
52. Middletown 1,076 497,373 21.31%
53. Lackawanna 1,534 194,597 20.64%
54. Port Jervis 550 122,992 20.36%
55. Beacon 695 334,167 17.91%
56. Saratoga Springs 1,240 1,146,603 17.34%
57. North Tonawanda 3,138 354,449 15.62%
58. Rye 465 1,554,840 15.34%
59. Lockport 1,281 187,954 15.32%
60. Tonawanda 1,511 125,377 12.77%
61. Sherrill 57 29,873 12.17%
62. Mechanicville 216 25,985 8.81%

Table 5. Exemptions for county purposes: Towns with over 50 percent full value exempt, 2021 assessment rolls
Rank Town No. of exemptions Exempt value ($000) Pct. of value exempt
1. Ashford (Cat.) 386 1,194,850 86.72%
2. Clinton (Cli.) 233 281,323 85.23%
3. Scriba (Osw.) 634 2,152,150 84.43%
4. Alfred (All.) 313 434,018 79.13%
5. Blenheim (Scho.) 133 130,025 74.97%
6. Romulus (Sen.) 417 676,303 74.19%
7. Athens (Gre.) 466 1,429,256 71.49%
8. Greenwood (Ste.) 284 137,632 71.15%
9. Marcy (One.) 622 1,365,797 70.92%
10. Chateaugay (Fra.) 417 254,016 70.88%
11. Massena (St L) 1,121 1,184,791 68.48%
12. Verona (One.) 965 817,795 68.31%
13. Dix (Schu.) 533 655,738 67.96%
14. Lewiston (Nia.) 1,404 3,139,053 66.64%
15. Le Ray (Jef.) 779 1,055,811 65.92%
16. Dover (Dut.) 516 1,481,020 65.71%
17. Wethersfield (Wyo.) 318 120,863 64.64%
18. Eagle (Wyo.) 368 132,535 62.82%
19. Harrisburg (Wyo.) 250 70,768 62.10%
20. Tyre (Lew.) 318 127,512 61.93%
21. Nichols (Tio.) 283 216,847 60.92%
22. Arkwright (Cha.) 206 121,330 59.49%
23. Orangeville (Wyo.) 318 166,074 59.31%
24. Martinsburg (Lew.) 432 139,378 58.46%
25. Cohocton (Ste.) 671 191,019 58.09%
26. Altona (Cli.) 377 147,524 56.51%
27. Ellenburg (Cli.) 409 165,502 54.80%
28. Eaton (Mad.) 656 267,743 54.04%
29. Sheldon (Wyo.) 629 203,098 53.20%
30. Delhi (Del.) 341 399,992 52.64%
31. Cherry Creek (Cha.) 250 73,039 52.32%
32. Jasper (Ste.) 408 81,848 52.25%
33. Fairfield (Her.) 343 110,551 51.22%
34. Sharon (Scho.) 398 129,366 51.08%
35. Hamilton (Mad.) 509 311,362 50.30%
36. Denmark (Lew.) 626 159,467 50.13%

Table 6. Geographic areas with highest and lowest incidence of local-option exempt value, 2021 assessment rolls

A. Ten with highest incidence
Rank Counties Cities Towns
Name Pct. local-option* Name Pct. local-option* Name Pct. local-option*
1. Fulton 23.56% Johnstown (Ful.) 42.39% Ontario (Way.) 60.40%
2. Hamilton 19.19% Saratoga Springs (Sar.) 27.50% Shelter Island (Suf.) 50.91%
3. Oswego 18.56% Auburn (Cay.) 25.39% Lake Pleasant (Ham.) 44.29%
4. Wayne 17.61% Lackawanna (Eri.) 20.28% Chautauqua (Cha.) 43.83%
5. Saratoga 15.80% Buffalo (Eri.) 16.73% Rhinebeck (Dut.) 39.30%
6. Washington 15.34% Tonawanda (Eri.) 16.73% Jewett (Gre.) 37.31%
7. Putnam 14.92% Sherill (One.) 15.40% Madison (Mad.) 36.76%
8. Columbia 14.90% North Tonawanda (Nia.) 15.40% Oppenheim (Ful.) 36.30%
9. Monroe 14.15% Hudson (Col.) 14.47% Watson (Lew.) 35.98%
10. Erie 13.85% Rochester (Mon.) 13.33% Warren (Her.) 35.52%
B. Ten with lowest incidence
Rank Counties Cities Towns
Name Pct. local-option* Name Pct. local-option* Name Pct. local-option*
1. Tompkins 2.83% Ithaca (Tom.) 1.37% Red House (Cat.) 0.00%
2. Schuyler 2.85% Little Falls (Her.) 2.18% Clinton (Cli.) 0.37%
3. Wyoming 3.75% Albany (Alb.) 2.46% Alfred (All.) 0.47%
4. Yates 4.18% White Plains (Wes.) 2.50% Blenheim (Scho.) 0.53%
5. Allegany 4.28% Rensselaer (Ren.) 2.67% Ashford (Cat.) 0.55%
6. Seneca 4.44% Peekskill (Wes.) 2.96% Harrisburg (Lew.) 0.56%
7. Delaware 4.49% Ogdensburg (St. L) 3.27% Bombay (Fra.) 0.61%
8. Cattaraugus 4.54% Watervliet (Alb.) 3.35% Delhi (Del.) 0.69%
9. St Lawrence 5.34% Binghamton (Bro.) 3.37% Romulus (Sen.) 0.78%
10. Schoharie 5.43% Dunkirk (cha.) 3.67% Arkwright (Cha.) 0.80%
*Exempt value of local-option exemptions divided by total exempt value.

Table 7. Exempt value attributable to local option, counties ranked by percent of exempt value, 2021 assessment rolls
Rank County Exempt value local option ($000) Total exempt value ($000) Pct. of value exempt
1. Fulton 287,998 1,222,542 23.56%
2. Hamilton 62,305 324,674 19.19%
3. Oswego 864,530 4,658,095 18.56%
4. Wayne 422,580 2,399,116 17.61%
5. Saratoga 1,006,507 6,371,161 15.80%
6. Washington 210,848 1,374,537 15.34%
7. Putnam 421,210 2,822,483 14.92%
8. Columbia 323,600 2,171,172 14.90%
9. Monroe 2,319,066 16,390,066 14.15%
10. Erie 3,431,738 24,778,809 13.85%
11. Warren 268,507 1,956,887 13.72%
12. Ulster 693,767 5,108,837 13.58%
13. Rockland 1,453,073 11,131,271 13.05%
14. Onondaga 1,757,653 13,611,730 12.91%
15. Cayuga 287,577 2,294,309 12.53%
16. Orange 1,319,205 11,495,145 11.48%
17. Rensselaer 635,287 5,763,404 11.02%
18. Suffolk 10,844,112 101,646,957 10.67%
19. Dutchess 1,226,871 11,515,380 10.65%
20. Orleans 99,995 965,478 10.36%
21. Madison 192,536 1,918,061 10.04%
22. Schenectady 429,411 4,354,346 9.86%
23. Cortland 108,943 1,118,645 9.74%
24. Chautauqua 374,812 4,025,150 9.31%
25. Nassau 13,928,887 149,753,481 9.30%
26. Broome 489,370 5,335,564 9.17%
27. Essex 161,568 2,025,334 7.98%
28. Clinton 210,954 2,646,608 7.97%
29. Tioga 118,189 1,500,888 7.87%
30. Otsego 138,760 1,809,904 7.67%
31. Sullivan 243,903 3,230,117 7.55%
32. Ontario 283,417 3,791,150 7.48%
33. Herkimer 130,703 1,778,339 7.35%
34. Livingston 142,457 1,960,874 7.26%
35. Genesee 116,189 1,606,341 7.23%
36. Lewis 71,763 996,630 7.20%
37. Chenango 76,084 1,062,559 7.16%
38. Montgomery 98,620 1,388,239 7.10%
39. Westchester 4,569,506 64,861,022 7.05%
40. Jefferson 278,996 4,016,350 6.95%
41. Oneida 573,680 8,476,427 6.77%
42. Chemung 122,247 1,844,724 6.63%
43. Greene 190,576 2,888,877 6.60%
44. Steuben 197,244 3,026,822 6.52%
45. Albany 1,011,235 16,164,188 6.26%
46. Niagara 524,137 8,825,785 5.94%
47. Franklin 94,083 1,725,934 5.45%
48. Schoharie 78,318 1,441,977 5.43%
49. St Lawrence 235,419 4,407,842 5.34%
50. Cattaraugus 149,785 3,302,134 4.54%
51. Delaware 74,609 1,659,885 4.49%
52. Seneca 79,804 1,798,056 4.44%
53. Allegany 63,292 1,477,618 4.28%
54. Yates 53,855 1,289,376 4.18%
55. Wyoming 63,459 1,692,697 3.75%
56. Schuyler 30,077 1,056,576 2.85%
57. Tompkins 182,414 6,455,532 2.83%

Table 8. City/Town distribution of exempt value attributable to local option exemptions: 2021 assessment rolls
Percent of value in local option exemptions Number of cities/towns Percent of cities/towns
0 - 9.99 582 58.492%
10 - 19.99 336 33.769%
20 - 29.99 64 6.432%
30 - 39.99 8 0.804%
40 or more 5 0.503%

1 Most exemptions are granted under Article 4 of the Real Property Tax Law, but others are authorized by a wide variety of statutes ranging from the Agriculture and Markets Law to the Transportation Law.

2The material in the report relates to exemptions only. Not covered are the restricted assessments which apply to certain types of property (e.g., condominiums), tax abatement programs, and formerly real property which has been statutorily redefined as personal (non-taxable) property (e.g., certain switching equipment owned by telephone companies). Restricted assessments, tax abatements, and statutory redefinitions, like exemptions, are tax expenditures in that they reduce or shift tax liability.

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